Sundown all around. Walking through the summer's end. Waves crash baby, don't look back. I won't walk away again. Oh, baby, anywhere you go, We are bound together. I begin, baby, where you end.
So the costs of moving to a investigational location should not be capitalized. That make sense as the move have not better the skilfulness of any asset to generate revenue. I would expense rotten the moving expenses.
The precedent supporting this treatment is the requirement to capitalize all normal costs of readying an asset for use, i.e., capitalizing demolition costs of unwanted building(s) with the purchase of land, capitalizing renovation costs when a building is purchased, capitalizing excavating costs in preparation for construction of a new building and, when a building is constructed with plans to expand later then any demolition costs are capitalized with the cost of the addition.